Canada Cases

whether the taxpayer was carrying on a “commercial activity” of the farming of Christmas trees – whether the work undertaken, in respect to the preparation of the property with roads, fencing, wells, and construction of barn and greenhouse, was preparatory and that this type of agricultural activity meant that profit would not be immediate but would be expected at some point in the future when the trees matured – at [22]: the eligibility of expenses that give rise to ITCs in the start-up phase of any business will require that a taxpayer show not only a clear intention to commence a commercial enterprise but also evidence of the steps taken in support of that stated intention

whether the supply of units in an apartment complex by way of a 99 year lease with an option to purchase was a supply by way of a “lease” or a “sale” – discussion of difference between a “sale” and a “lease, licence or similar arrangement” – discussion of whether provision of option to purchase equates to a sale

whether the taxpayer was a “university” as defined in s 123(1) of the Excise Tax Act, being “a recognised degree-granting institution or organisation that operates as a college affiliated with, or a research body of, such an institution”

whether the taxpayer was entitled to input tax credits in respect of legal fees – whether legal fees incurred in the course of any commercial activity carried on by the taxpayer – no – also the legal fees related to the separation of business interests by way of a share buyout (an exempt transaction)

Single supply or multiple supplies ― City acquiring and constructing transit facilities ― City claiming and receiving public service body rebates for portion of GST paid ― City also claiming input tax credits in respect of GST paid on purchases made for transit facilities ― Whether acquisition and construction of transit facilities constituting an exempt supply, a taxable supply or both ― Whether “transit facilities services” a taxable supply to the Province separate from exempt supply of “public transit services” to public –

whether the supply of services by the taxpayer to various Children’s Aid Societies (being the location and training of foster parents and inspection of foster care homes) qualified as an exempt supply – whether the primary judge correct to restrict the exemption to a supply of services in the actual, physical locations or home where foster children resided

whether builder and developer of residential subdivisions liable to GST on consideration including development charges – or whether development charges payable directly by purchaser and therefore not included in the price

whether the fee payable by the taxpayer insurance company to a third party to perform services in relation to the determination and payment of benefits under the prescription and dental components of group health plans entered between the insurance company and employers constituted consideration for a taxable supply or a “financial service” as defined in s 123(1) of the Excise Tax Act

determination of the value of consideration paid by various mutual fund trusts to the taxpayer for the supply of management services to the funds – whether certain management fee reductions to large investors were part of the consideration

whether the taxpayer was carrying on a “commercial activity” of the farming of Christmas trees – whether the work undertaken, in respect to the preparation of the property with roads, fencing, wells, and construction of barn and greenhouse, was preparatory and that this type of agricultural activity meant that profit would not be immediate but would be expected at some point in the future when the trees matured – at [22]: the eligibility of expenses that give rise to ITCs in the start-up phase of any business will require that a taxpayer show not only a clear intention to commence a commercial enterprise but also evidence of the steps taken in support of that stated intention

whether service charge received for allowing the Automated Banking Machines of third party bank on the appellant’s convenience stores consideration for an exempt supply of financial services or a taxable supply of real property – whether appellant entitled to input tax credits for the purchase of ATMs – whether the ATMs “relate to” the other activities of the convenience stores

whether holding company entitled to claim input tax credits on the basis that they could “reasonably be regarded as having been… acquired… for consumption or use in relation to the shares or indebtedness” of its subsidiary – discussion of meaning of “related to”

whether the taxpayer was entitled to claim a higher proportion of input tax credits for rental costs on the basis that its amended apportionment methodology was fair and reasonable – discussion of the meaning of “fair and reasonable”

whether the supply of a telecommunication service of roaming airtime in the US was part of a single supply of telecommunication services which included long distance calls from the US to Canada or a separate supply taking place entirely in the US

whether the supply of a telecommunication service of roaming airtime in the US was part of a single supply of telecommunication services which included long distance calls from the US to Canada or a separate supply taking place entirely in the US

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